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2018 (4) TMI 1174 - AT - Service TaxRefund of unutilized CENVAT credit - Port Services - Courier Services - GTA Services - denial of credit on the ground that the services are post removal services - Rule 5 of CCR 2004 - Held that: - the refunds were admittedly filed u/r 5 of CCR 2004. In such a scenario, it was not open to the adjudicating as also to appellate authority to go for the alternative availability of N/N. 41/2007-ST, dated 06.10.2007 and decide the issue in terms of the said notification, instead of deciding the refund claims in terms of Rule 5 under which the same were filed. Even though, the learned Advocate submits that Notification No.41/2007-ST, dated 06.10.2007 also grants relief to the assessee, inasmuch as, the period of limitation provided in terms of the said notification for filing refund claims was subsequently extended, such refunds are otherwise admissible in terms of Rule 5. Matter remanded to original authority to examine the documentary evidences in support of the refund claims - appeal allowed by way of remand.
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